To ask the Chancellor of the Exchequer if he will take steps to ensure that any changes to the tax regime governing employee car ownership schemes do not apply retrospectively. (107703)

Budget 2006 announced that HMRC would review the taxation of employee car ownership schemes, and the benefits employees derive from them. The Government will consider the outcome of that review.

To ask the Chancellor of the Exchequer what steps he is taking to ensure that HM Revenue and Customs officials are consistent in their application of the employee car ownership taxation regime as it applies to (a) employees and (b) employers. (107704)

HMRC provides comprehensive guidance to its staff on all aspects of compliance activity and this is in the public domain.